DEED STAMP TAX REFUND BY HEARING OFFICER. (NEW)

View NCGA Bill Details2021
House Bill 797 (Public) Filed Monday, May 3, 2021
AN ACT AUTHORIZING A BOARD OF COUNTY COMMISSIONERS TO DELEGATE TO A HEARING OFFICER THE DETERMINATION OF WHETHER A TAXPAYER HAS OVERPAID THE EXCISE TAX ON CONVEYANCES.
Intro. by Stevens, D. Hall, Willis.

Status: Conf Com Appointed (Senate action) (Sep 23 2021)

SOG comments (1):

Long title change

Senate committee substitute to the 2nd edition changed the long title. Previous long title was AN ACT TO ALLOW THE GOVERNING BODY OF A COUNTY TO DELEGATE PAYMENTS OF REQUESTS FOR REFUNDS OF CERTAIN TAXES PAID.

Bill History:

H 797

Bill Summaries:

  • Summary date: Aug 10 2021 - More information

    Senate committee substitute makes the following changes to the 2nd edition. 

    Deletes the proposed changes to GS 105-228.37, concerning a taxpayer's request for a refund of an overpayment of an excise tax paid on a conveyance of real property and the required hearing on the refund request by the board of county commissioners. Instead, amends the statute by adding a new subsection to authorize boards of county commissioners to, by resolution, delegate to a hearing officer, who is required to be the county finance officer, the authority to conduct a hearing and determine whether to grant a request for a refund of a tax paid under Article 8E. Requires all hearings to be conducted by the hearing officer until the board revokes the delegated authority by resolution. Makes conforming changes throughout to reflect the authority and duties of a hearing officer pursuant to the statute, if so authorized. Changes the act's titles. 


  • Summary date: May 6 2021 - More information

    House committee substitute to the 1st edition makes the following changes. Further amends GS 105-228.37 to provide for interest to accrue on the overpayment of excise tax on real property conveyances 30 days after the earlier of (1) a request for a refund filed by the taxpayer with the board of commissioners under subsection (a) or (2) a request for a refund is filed by the taxpayer with the individual to whom the determination is delegated by resolution under new subsection (a1), either the county manager or finance officer. Makes a clarifying change in (a1).


  • Summary date: May 3 2021 - More information

    Amends GS 105-228.37 (refund of tax overpayments) to add subsection (a1) permitting boards of county commissioners to delegate to the county manager and/or finance officer the determination of whether to refund an excise tax paid on a conveyance of real property. Provides that the same deadline and explanation requirements that apply to requests for refunds to the board of county commissioners also apply to refund requests to the county manager and/or finance officer, the determination must be made within 90 days, and approved refunds are made in the same manner as if made by the board of county commissioners. Also provides that a taxpayer whose refund request is denied must be informed in writing that they may, within six months of the determination, request that the board of county commissioners review the denial and provides that the review will be treated as a refund request.


Printer-friendly: Click to view